The '''Tax Foundation''' is the oldest non-profit tax think tank in the country, founded in 1937. Their stated mission is "to educate taxpayers about sound tax policy and the size of the tax burden borne by Americans at all levels of government." It also argues for a tax system characterized by "simplicity", "neutrality", "stability", "transparency" and "growth-promotion".<ref>[http://www.taxfoundation.org/about/ "About the Tax Foundation"], accessed March 2009.</ref>
The Tax Foundation publishes studies on state on federal tax burdens, costs of tax compliance, and others like the impact of cigarette taxes on smuggling. The major public campaign of the Tax Foundation is its annual Tax Freedom Day, which calculates the total state and federal tax burden of the nation as a percentage of national income, and converts that into the portion of the year taxpayers must "work to pay taxes".
==Ties to the American Legislative Exchange Council==
The Tax Foundation's [[Stephen Moore]] participated in the 2011 [[American Legislative Exchange Council]] (ALEC) Annual Meeting, speaking on a panel on corporate taxes in front of the [[Tax and Fiscal Policy Task Force]].<ref>[American Legislative Exchange Council, 2011 Conference Sponsors, conference brochure on file with CMD, August 11, 2011]</ref>
{{About ALEC}}
==Funding==
*Scott A. Hodge, [http://www.taxfoundation.org/foundationmessage09-02.html Celebrating Our 65th Year], ''Tax Features'' (Tax Foundation newsletter), September 2002